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Town of Mentz – Board Oversight (2016M-403)
… The Board did not perform annual audits of the books and records of Town officials or employees who received or … the property tax cap. Conduct annual audits of the records and reports of all Town officers and employees who …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Town of Stafford – Capital Projects (2024M-17)
… portion of the costs to construct water districts was paid for by taxpayers not living in or receiving benefit from … monthly itemized capital project budget-to-actual reports for the Board. Include eligible expenditures totaling $3,496 in the grant reimbursement applications. As a result, the Town received …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… [read complete report – pdf] Audit Objective Determine whether Locust … that all IT equipment is safeguarded, adequately accounted for and would be detected if lost, stolen or misused. The … (Board) did not adopt a comprehensive written policy for IT equipment inventory or perform periodic physical …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentCity of Mount Vernon – Payroll (2014M-347)
… of employee time and attendance and leave accruals for the period January 1, 2013 through April 21, 2014. … has approximately 900 employees. Budgeted appropriations for 2014 were approximately $96 million, of which … City Comptroller has not established standard procedures for all departments concerning the reporting and recording of …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… As a result, officials lack assurance the capital asset records are complete and accurate, and that assets are … in October 2018. Key Recommendations Ensure BOCES’ asset records are complete, accurate and up to date, and assets are …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mVillage of Madison - Collections (2023M-160)
… [read complete report – pdf] Audit Objective Determine whether the Village … of Trustees (Board) did not establish adequate controls for collections. The Clerk-Treasurer did not make timely deposits for 247 collections totaling $120,743 and did not record 27 …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Schenectady City School District – Math Workbook Inventory (2023M-65)
… District officials did not maintain adequate inventory records and ordered excessive quantities of workbooks. As a … Key Recommendations Maintain comprehensive inventory records of all workbooks. Adopt an adequate inventory policy …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Town of Homer – Non-Payroll Disbursements (2023M-63)
… report – pdf] Audit Objective Determine whether the Town of Homer (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight of non-payroll disbursements. Key Findings The Board and … our comment on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Village of Solvay – Financial Management (2023M-49)
… to $1 million. Officials also did not: Maintain up-to-date records or provide adequate financial reports to the Board. … fund’s declining financial condition. Maintain timely records and provide the Board with financial reports. Adopt …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Upper Jay Fire District – Board Oversight (2023M-24)
… before payment and did not audit the Treasurer's 2021 records. While the Treasurer is required to sign all checks, … before they are paid and annually audit the Treasurer's records. Ensure all checks are signed by the Treasurer. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… provide for an audit of, the Clerk-Treasurer’s books and records. The Board has not created a multiyear financial … provide for an audit of, the Clerk-Treasurer’s books and records. Develop a multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… provide proper oversight of the ECA funds. When complete records are not maintained, it increases the risk of errors … counselor. Ensure each club maintained a separate set of records from those of the central treasurer. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsTown of Otselic – Selected Financial Operations (2012M-220)
… financial operations – including maintaining accounting records and reports, collecting community development loans, … Recommendations Prepare complete and accurate financial records and reports. Ensure that a complete list of all …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Town of Alfred – Incompatible Duties (2021M-99)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of … prepared and filed the Town’s annual update documents (AUD) as required. The Board did not audit the Town’s books …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Town of South Bristol – Financial Management (2015M-140)
… The Board did not perform an annual audit of the books and records of Town officials and employees who received or … needs. Annually audit or cause the audit of the books and records of all Town officers and employees who receive or …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… safeguarded extra-classroom activity (ECA) funds and collections and disbursements were properly accounted for. Key Findings … ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA collections and records. The … adequately safeguarded extraclassroom activity ECA funds and collections and disbursements were properly accounted for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… duties. Although the Treasurer maintained financial records, she did not keep adequate documentation to support … compensating controls. Maintain complete and adequate records with supporting documentation to account for all of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andTown of Hampton – Justice Court Operations (2013M-305)
… and accountability analyses. Maintain adequate bail records to determine the amount of bail held by the Court at … date. Review and analyze all open case files and bail records to determine if there are additional payments held. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305West Seneca Central School District - Community Education (2019M-241)
… review or reconcile electronic payments with cash receipts records to verify that all amounts were collected and … collected by third-party vendors with cash receipts records. Invoice overdue accounts for unpaid before and after …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… cash receipts journal. The Board did not audit the Clerk’s records and reports. The Clerk pled guilty to charges of … in a timely manner. Perform an annual audit of the Clerk’s records, including tax collections. Consult with Town counsel …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325